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Naziera Al Hadar
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Legal Analysis Regarding Efforts to Annul the Decision Arbitration in District Court Hairul Anam; Atisa; Naziera Al Hadar; Rahma Seliati Br Sitorus; Tasya Alifiya
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 2 (2025): ISNU Nine Star September 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i2.805

Abstract

Arbitration is an alternative dispute resolution outside the court (non-litigation) that is final and binding on the parties. However, in practice, arbitration decisions can still be annulled at the District Court based on certain reasons stipulated in the law. This study aims to analyze the legal basis, procedures, and considerations of judges in deciding on requests to annul arbitration decisions at the District Court. The research method used is a normative legal approach with secondary data sources in the form of laws and regulations, court decisions, and related legal literature. The results of the study indicate that efforts to annul arbitration decisions are regulated in Article 70 of Law Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution, which requires the presence of certain elements such as alleged forged documents, concealment of important documents, or decisions based on deception. In addition, annulment can only be submitted within a maximum period of 30 days after the decision is received. The District Court's decision on an annulment request is final, but it still leaves room for legal uncertainty and inconsistent application of norms by judges. Therefore, there is a need for a strengthened legal system and more consistent standards of interpretation in the annulment process for arbitration awards.
Taxpayer Rights and Obligations in Tax Collection According to the General Provisions and Tax Procedures Law (KUP) Nisa Alifia Siregar; Naziera Al Hadar; M. Ikhwannur; Suaibatul Aslamia; Vivy Cindya
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Jurnal Sahabat September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.823

Abstract

This study aims to analyze the effectiveness of tax collection mechanisms in the Indonesian tax system and assess the extent to which legal protection for taxpayers is implemented in practice. Tax collection, which is divided into passive and active approaches, has direct implications for public fiscal compliance and state revenue. Although the Law on General Provisions and Tax Procedures (UU KUP) regulates taxpayer rights such as objections, appeals, and reductions in administrative sanctions, various normative and practical barriers remain that create legal uncertainty, especially for small taxpayers. This study also examines the role of external oversight through the Indonesian Ombudsman and the importance of an educational approach in increasing voluntary compliance. The results of this study emphasize the need for a more equitable and transparent reformulation of tax collection policies to create a balance between state interests and the protection of citizens' rights.
Co-Authors Atisa Hairul Anam M. Ikhwannur Nisa Alifia Siregar Rahma Seliati Br Sitorus Suaibatul Aslamia Tasya Alifiya Vivy Cindya